Proceeding

Meaning.

Connotation.

Term 'Proceedings' shall mean a prescribed course of action for enforcing a legal right.

Connotation.

Words and Phrases Words, "adequate remedy" connote an efficacious, convenient, beneficial, effective and speedy remedy.

Expression "original order" means an order with which the proceedings under the relevant statute commenced.

Discovery by Assessing Officer in regard to undisclosed income of the assessee after conducting an inquiry is in the course of 'any proceedings under this Ordinance'.

Words "Proceeding", "case", "order" and "any"-Connotation of - Word "proceeding", held, would have wider meaning than word "case"-Word "proceeding" could be given narrow or wide import depending upon nature and scope of enactment in which same was used, in particular context of language of enactment

Word "order" in general would be comprehensive enough to include all kinds of orders including formal orders Word, "any" excludes limitation and qualifications connotating wide generality.

Word "proceeding"-Meaning in legal terminology : Instituting or carrying on of an action of law-1Majority view].

"Proceedings" Meaning of.

Proceedings"-Meaning. Ranjit Chandra Mitter v. Union of India A I R 1963 Cal. 594 ; Muhammad Akbar v. Province of Punjab P L D 1974 Lah. 231 ; S. V. Seshmull v. S. N. Umaji & Co. A I. R 1962 Mad. 436 and Daulat Ram Phoolchand v. Shriram and others A I R 1964 Madh. Pra. 219 ref.

Accused", "offence" and "case"-Connotation. It cannot be argued that the words "accused", "offence" and "case" have been used to connote the same meaning. The word "case" or "offence" has certainly much wider concept or connotation than the word "accused" or "offender". The word "offence" cannot be deemed to limit the jurisdiction to only such accused as are sent up to the Court of Session. Similarly, the word "case" comprehends more than the word "offence". "Case" may include the matter of even those against whom, according to the challan, no offence was made out. For instance, the case of those placed in column No. 2 and perhaps of those covered by clause (a) and clause (c) of subsection (1) of section 190, Cr. P. C., provided the allegations extending to them arise out of the same transaction which is the subject-matter of the case sent to the Court of Session under subsection (3) of section 190, Cr. P. C.

S. 2(2)-Word "proceedings"-Moaning.-[Words and phrases].

Ss. 3 & 25-Words `proceedings under this Act" in S. 25Comprehensiva enough to include stage at which Commissioner has got to make up his mind under S. 3 to refer case to Tribunal Right of hearing consequently accrues to accused before Commissioner can pass order of reference under S. 3-[Rahmatullah Khan and others v. State P L D 1965 Pesh. 162 overruled].